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03 Accounting and financial statements > Accounting and the environment - Pg. 33

ACCoUnTInG AnD FInAnCIAl STATEMEnTS 33 Accounting and the environment Accountants are increasingly recognizing their role in helping to provide information that enables people to understand the broader environmental and social consequences of organizational activity. Sustainability accounting is at varying stages of development through- out the world and there are developing tools that attempt to incorporate sustainability considerations into organizational decision making. Increasingly you may notice sustainability statements within conven- tional financial statements. These may include reports on: carbon emissions; social responsibility; environmental impacts; sustainability of operations. The purpose of theses reports is to consider the impact of organiza- tional activity on the broader external environment, economy and